Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance

Detalles del recurso

Descripción

The theoretical basis for the economic approach to tax compliance has, at least until recently, been inadequate, and the limited empirical work based on it is seriously flawed. In this paper we briefly review both, as well as new theoretical and, especially, empirical work on the tax compliance problem. With respect to the latter we present preliminary results based cm a state-level, time-series, cross-section data set drawn in part from the annual reports of the Commissioner of Internal Revenue.